Article 1To carry out functions of national finance, the Executive Yuan established the Ministry of Finance (hereinafter referred to as “the Ministry”).
Article 2The Ministry shall be in charge of the following functions:
1.Fund collection and payments of the national treasury
2.National taxation
3.Customs affairs
4.National property
5.Fiscal information
6.Government procurement
7.Private participation in infrastructure projects
8.Supervision of the Training Institute for the Personnel of the Ministry and its subsidiary organizations
9.Other fiscal matters
Article 3The Ministry shall have one (1) politically appointed Minister, two (2) Political Deputy Ministers of a rank equivalent to Grade 14, and one (1) Administrative Deputy Minister of a rank equivalent to Grade 14.
Article 4The Ministry shall have one (1) chief secretary of a rank equivalent to senior appointment at the grade of twelve (12).
Article 5The subsidiary organizations of the Ministry and their functions are as follows:
1. National Treasury Administration: Planning and execution of fund collection and payment of the national treasury
2.Taxation Administration: Planning and execution of national taxation
3.Regional National Taxation Bureaus: Execution of tax collection transactions
4.Customs Administration: Planning and execution of national Customs affairs
5. National Property Administration: Planning and execution of national property transactions
6.Fiscal Information Agency: Planning and execution of promotion and management of information of the Ministry and its subsidiary organizations (institutions)
Article 6For the needs of business operation, the Ministry may request the Executive Yuan for approval to station personnel overseas, subject to the provisions of the “Organization Act of Diplomatic Missions of the Republic of China (Taiwan)”.
Article 7The scale of the position and the number of the personnel of the official ranks of the Ministry shall be stipulated in a staffing chart.
Article 8The enforcement date of the Act shall be specified in an order from the Executive Yuan.